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2017 (7) TMI 676 - AT - Central ExciseCENVAT credit - imported copper ingots/re-melted wire bars - The case of the department is that appellant have availed Cenvat credit on imported copper ingots/re-melted wire bars without physical receipt of the same - natural justice - Held that: - The entire case was made against appellant on the basis of various statements recorded from third persons i.e. seller, transporter, broker etc. If this is so, then it is necessary to allow cross examination of these witnesses to the appellant - As per Section 9(D) of Central Excise Act, 1944 it is provided that even if assessee does not ask for cross examination, it is obligatory on the part of the adjudicating authority to cross examination the witnesses whose statements being relied upon that means for relying on any statements it is necessary that the adjudicating authority first cross examine the persons whose statements are being relied upon for deciding the case - taking into consideration overall circumstances of the present case it is necessary to allow cross examination of the witnesses as requested for by the appellant - appeal allowed by way of remand.
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